MJAMR

External Audit Practices And Organizational Growth: The Case Of Kyegegwa District Local Government

Asiimwe Surait, Zikusooka Enock


Abstract

The study examined external audit practices and their effect on organizational growth in Kyegegwa District Local Government, Uganda. The study adopted a cross-sectional survey design, drawing on both quantitative and qualitative approaches. Primary data were collected from 82 respondents comprising internal auditors, external auditors, heads of department, and senior management staff. Structured questionnaires and interview guides were used as data collection instruments. The study found that external audit practices including compliance auditing, financial auditing, and performance auditing had a statistically significant positive relationship with organizational growth as measured by service delivery efficiency, resource utilization, and accountability standards. The results revealed that compliance auditing was the strongest predictor of organizational growth (β = 0.621, p < 0.05), followed by performance auditing (β = 0.514, p < 0.05), and financial auditing (β = 0.489, p < 0.05). The study concluded that robust external audit practices substantially enhanced the operational capacity and growth trajectory of Kyegegwa District Local Government. It was recommended that the district should strengthen the frequency and scope of external audits, improve audit follow-up mechanisms, and build staff capacity to respond to audit findings in a timely and effective manner.

Keywords

External audit compliance audit performance audit financial audit organizational growth
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Asiimwe Surait & Zikusooka Enock (2026). External Audit Practices And Organizational Growth: The Case Of Kyegegwa District Local Government. Metropolitan Journal of Academic Multidisciplinary Research, 5(4). https://journals.miu.ac.ug/pages/article.php?article_id=554

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